1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 89 (1981)
 

MORELLI v. COMMISSIONER

Docket No. 9082-79.

42 T.C.M. 89 (1981)

T.C. Memo. 1981-293

John D. Morelli, Jr. v. Commissioner.

United States Tax Court.

Filed June 16, 1981.

Attorney(s) appearing for the Case

John D. Morelli, Jr., pro se, Garnerville, N.Y. Howard C. Rosenblatt, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's 1977 Federal income tax of $1,414.1 Petitioner has alleged no errors committed by respondent in respect of the specific elements of his deficiency determination, see Rule 34(b)(4), Tax Court Rules of Practice and Procedure, and the only issue for decision is whether the respective burdens of proof of the parties have been met.

This...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases